,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gbdb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ah1 #bjbj,mr4  
,curtis 7= himself & ,ms4 ,k5dra ,s4    
,horn ( ,oklahoma7 introduc$ ! foll[+   
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to p]mit 
exp5ditures f heal? sav+s acc\nts = gym 
memb]%ips & co/s ( home gym equipm5t1 to
 repeal ! requirem5t t heal? plan be    
high d$uctible1 & = o!r purposes4  #a4  
,heal? ,sav+s ,acc\nts  7a7 ,repeal (   
limitation on ,m$ic>e-,eligible         
individuals ,section #bbc7;b7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ p>agraph 7#g74  7b7 ,qualifi$  
m$ical exp5ses  7#a7 ,gym memb]%ips &   
home gym equipm5t ,section #bbc7;d77#b7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,e7 ,fitness facility    
memb]%ips & home gym equipm5t  7i7 ,9   
g5]al ,am\nts paid = m$ical c>e         
include-- 7,i7 am\nts paid = memb]%ip at

 a fitness facility1 &  7,,ii7 am\nts   
paid = home gym equipm5t4  7ii7         
,limitation ,! am\nt tak5 into acc\nt "u
 clause 7i7 = any taxable ye> %all n    
exce$-- 7,i7 #ajj = memb]%ip at a       
fitness facility1 &  7,,ii7 #ejj = home 
gym equipm5t4  7iii7 ,fitness facility  
def9$ ,! t]m fitness facility means a   
facility-- 7,i7 provid+ in/ruction 9 a  
program ( physical ex]cise1 (f]+        
facilities = ! pres]vation1 ma9t5ance1  
enc\ragem5t1 or developm5t ( physical   
fitness1 or s]v+ z ! site ( su* a       
program ( a ,/ate or local gov]nm5t1    
7,,ii7 :i* is n a private club own$ &   
op]at$ by its memb]s1  7,,iii7 :i* does 
n (f] golf1 hunt+1 sail+1 or rid+       
facilities1  7,,iv7 ^: heal? or fitness 
facility is n incid5tal to its ov]all   
function & purpose1 &  7,v7 :i* is fully
 compliant ) ! ,/ate ( jurisdiction &   
,f$]al anti-discrim9ation laws4  7iv7   
,home gym equipm5t ,! t]m home gym      
equipm5t means equipm5t t-- 7,i7 c be   
pur*as$ = ! pres]vation1 ma9t5ance1     

enc\ragem5t1 or developm5t ( physical   
fitness 9 an individual's home resid5ce1
 &  7,,ii7 is us$ exclusively at a      
resid5ce ( ! individual = ! purposes (  
promot+ physical ex]cise4  4  7#b7      
,diet>y nutritional supplem5ts ,section 
#bbc7;d77#b7 ( su* ,code1 z am5d$ by    
p>agraph 7#a71 is am5d$ by add+ at ! end
 ! foll[+3  7,f7 ,diet>y nutritional    
supplem5t ,am\nts paid = a diet>y       
supplem5t 7z def9$ 9 section #bja7;ff7 (
 ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act
 7#ba ,u4,s4,c4 #cba7;ff77 %all be      
treat$ z am\nts paid = m$ical c>e4  4   
7c7 ,premiums = c]ta9 ex*ange heal?     
plans ,subp>agraph 7,b7 ( section       
#bbc7;d77#b7 ( su* ,code is am5d$ to    
read z foll[s3  7,b7 ,heal? insurance   
may n be pur*as$ f acc\nt  7i7 ,9 g5]al 
,subp>agraph 7,a7 %all n apply to any   
paym5t = insurance4  7ii7 ,exception    
relat+ to premiums = c]ta9 ex*ange heal?
 plans  7,i7 ,9 g5]al ,clause 7i7 %all n
 apply 9 ! case ( a taxpay] :o1 b = !   
limitation relat+ to h\sehold income1   

w\ld be an applicable taxpay] = purposes
 ( ! premium assi/ance cr$it "u section 
#cf;,b4  7,,ii7 ,limitation ,! am\nt    
tak5 into acc\nt "u ?is clause = any    
cov]age mon? 7z def9$ 9 section         
#cf;,b7c77#b77 may n exce$ ! am\nt      
specifi$ 9 section #cf;,b7b77#b77;,a74  
4  7d7 ,repeal ( requirem5t t heal? plan
 be high d$uctible  7#a7 ,eligible      
individual ,p>agraph 7#a7 ( section     
#bbc7;c7 ( su* ,code is am5d$ to read z 
foll[s3  7#a7 ,eligible individual  7,a7
 ,9 g5]al ,! t]m eligible individual    
means1 ) respect to any mon?1 any       
individual if su* individual is cov]$ "u
 a heal? plan z ( ! fir/ day ( su* mon?4
  7,b7 ,exclusion ( c]ta9 plans ,su* t]m
 does n include a heal? plan if         
sub/antially all ( its cov]age is-- 7i7 
cov]age = any b5efit provid$ by p]mitt$ 
insurance1  7ii7 cov]age 7:e!r ?r\gh    
insurance or o!rwise7 = accid5ts1       
disability1 d5tal c>e1 vision c>e1      
long-t]m c>e1 or 79 ! case ( plan ye>s  
beg9n+ on or be=e ,decemb] #ca1 #bjba7  

teleheal? & o!r remote c>e1 &  7iii7 =  
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjjf1 cov]age "u a heal? flexible sp5d+
 arrangem5t dur+ any p]iod imm$iately   
foll[+ ! end ( a plan ye> ( su*         
arrangem5t dur+ :i* unus$ b5efits or    
contributions rema9+ at ! end ( su* plan
 ye> may be paid or reimburs$ to plan   
p>ticipants = qualifi$ b5efit exp5ses   
incurr$ dur+ su* p]iod if-- 7,i7 !      
balance 9 su* arrangem5t at ! end ( su* 
plan ye> is z]o1 or  7,,ii7 ! individual
 is mak+ a qualifi$ ,,hsa di/ribution 7z
 def9$ 9 section #ajf7;e77 9 an am\nt   
equal to ! rema9+ balance 9 su*         
arrangem5t z ( ! end ( su* plan ye>1 9  
accordance ) rules prescrib$ by !       
,secret>y4  7,c7 ,special rule =        
individuals eligible = c]ta9 vet]ans    
b5efits ,an individual %all n fail to be
 treat$ z an eligible individual = any  
p]iod m]ely because ! individual        
receives hospital c>e or m$ical s]vices 
"u any law adm9i/]$ by ! ,secret>y (    
,vet]ans ,affairs = a s]vice-connect$   

disability 7)9 ! mean+ ( section        
#aja7af7 ( title #ch1 ,unit$ ,/ates     
,code74  4  7#b7 ,def9ition ,section    
#bbc7;c7 ( su* ,code is am5d$ by /rik+  
p>agraph 7#b7 & r$esignat+ p>agraphs    
7#c71 7#d71 & 7#e7 z p>agraphs 7#b71    
7#c71 & 7#d71 respectively4  7e7        
,d$uctible am\nt2 mon?ly limitation     
,section #bbc7;b77#b7 ( su* ,code is    
am5d$ to read z foll[s3  7#b7 ,mon?ly   
limitation ,! mon?ly limitation = any   
mon? is #a_/ab ( ! d$uctible am\nt 9    
effect "u section #bai7;b7 = ! taxable  
ye> 9 :i* ! mon? occurs4  4  7f7        
,special rule relat+ to dep5d5ts        
,p>agraph 7#f7 ( section #bbc7;b7 ( su* 
,code is am5d$ to read z foll[s3  7#f7  
,special rule relat+ to dep5d5ts ,a     
contribution to a heal? sav+s acc\nt ( a
 dep5d5t ( ! individual to :om a        
d$uction "u section #aea7;c7 is all[able
 = ! taxable ye> %all be treat$ z an    
am\nt paid to ! heal? sav+s acc\nt ( !  
individual to :om a d$uction is all[able
 "u ?is section4  4  7g7 ,con=m+        

am5dm5ts  7#a7 ,section #bbc7;b7 ( su*  
,code is am5d$-- 7,a7 by /rik+ p>agraph 
7#c7 7relat+ to additional contributions
 = individuals #ee or old]72  7,b7 by   
/rik+ p>agraph 7#e7 7relat+ to special  
rule = m>ri$ individuals72  7,c7 9      
p>agraph 7#h77;,a77ii7 by /rik+ high    
d$uctible2 &  7,d7 9 ! head+ = p>agraph 
7#h77;,b7 by /rik+ high d$uctible4  7#b7
 ,section #bbc7;b7 ( su* ,code1 z am5d$ 
by p>agraph 7#a7 & ! prec$+ subsections 
( ?is section1 is fur!r am5d$ by        
r$esignat+ p>agraphs 7#d71 7#f71 & 7#h71
 z p>agraphs 7#c71 7#d71 & 7#e71        
respectively4  7#c7 ,section            
#bbd7;d77#a77;,a77ii7 ( su* ,code is    
am5d$ by /rik+ exce$s ! sum (-- & all t 
foll[s & ins]t+ exce$s ! doll> am\nt 9  
effect "u subsection 7b77#b744  7#d7    
,section #bbc ( su* ,code is am5d$ by   
/rik+ subsection 7g7 & r$esignat+       
subsection 7h7 z subsection 7g74  7#e7  
,section #bbc7;g77#b7 ( su* ,code1 z    
r$esignat$ by p>agraph 7#d71 is am5d$ by
 /rik+ high d$uctible4  7h7 ,effective  

date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4